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    <description>Telecommunication services provided by a telegraph authority-including licensed persons under the Indian Telegraph Act-are taxable and defined to include transmission, emission or reception of signs, signals, writing, images, sounds or information by wire, radio, optical, visual or other electromagnetic means, covering voice mail, data services, fixed and cellular telephony, carrier and call management services, private network and data transmission services, facsimile, pager, telex and telegraph; administrative guidance excludes late-payment telephone surcharges from the value of taxable service.</description>
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      <description>Telecommunication services provided by a telegraph authority-including licensed persons under the Indian Telegraph Act-are taxable and defined to include transmission, emission or reception of signs, signals, writing, images, sounds or information by wire, radio, optical, visual or other electromagnetic means, covering voice mail, data services, fixed and cellular telephony, carrier and call management services, private network and data transmission services, facsimile, pager, telex and telegraph; administrative guidance excludes late-payment telephone surcharges from the value of taxable service.</description>
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